[GRADE A1 -- EFTA02465679 (Kahn to Epstein, April 2016); EFTA02349071 (fee payment instructions); EFTA00714664 (Genomics Fund)]
On April 7, 2016, Kahn emailed Epstein a complete ledger of all Leon Black payments -- tracking every deposit from February 2013 through December 2015 across JPMorgan and Deutsche Bank accounts.
The ledger documents $150M in transfers from Leon Black and Black Family Partners:
Kahn noted: "I am sorry I did not include in email the 10,000,000 to gratitude in october 2015." Epstein asked: "so is it 160 or 170" -- indicating the total exceeded even the $150M ledger.
[V2.0] THE $170M TOTAL: The Senate Finance Committee investigation led by Senator Ron Wyden established the total at $170M. Approximately $100M lacked any written contract or service agreement. The written service agreement (dated February 13, 2013) postdates the first documented payment. Epstein represented that he "generally charged clients $40 million per year" -- a characterization inconsistent with standard wealth management fees (typically 1-2% AUM). The IRS never audited any of these transactions. Epstein held no professional credentials in tax, accounting, or financial advisory services.
[V2.0] "FEES TO BE PAID TODAY" (EFTA02349071): Kahn drafted a payment instruction email to Brad (Leon Black's office) stating: "Jeffrey has informed me that yesterday he and Leon have agreed upon fees to be paid today." The instruction directed $15M to Southern Trust Company and $4.75M to J Epstein Virgin Islands Foundation. For the foundation payment, Kahn wrote: "In an effort to avoid public disclosure of Leon name this charitable donation should be paid from your LLC that owns automobiles." Kahn specified the tax routing: "Since Automotive LLC is a single member LLC it will be the equivalent of Leon making charitable donation."
[V2.0] LEON BLACK GENOMICS FUND (EFTA00714664): On December 18, 2014, Kahn forwarded to Epstein an email from Irene Hammer-McLaughlin (Director of Development, Harvard Medical School) with the subject "Leon Black Proposal, Terms and Wiring Instructions: Genomics and Synthetic Biology Research Fund Terms -- George Church." The email included Harvard wire instructions and stated: "Please let Mr. Epstein know that we are so grateful for him for trying to expedite this gift -- and of course to Mr. Black for his support!" This document establishes Kahn as the routing node connecting Leon Black's money, Epstein's facilitation, and George Church's genomics research at Harvard.
BV70 LLC (EFTA01435284 / EFTA01438553): When DB auditors flagged a $22.5M incoming wire from BV70 LLC, Kahn responded: "Entity BV70 LLC is owned by Leon Black, who is a client of Southern Trust Company. BV70 LLC is the owner of Leon Black's yacht." He confirmed the wire's purpose as "fees" and that "another 8-10mm is expected." DB noted they "cannot find any information via internet for BV70 LLC" -- the bank relied entirely on Kahn's word.
[V2.0] USVI SETTLEMENT: Leon Black's $62.5M settlement with the USVI Attorney General acknowledged that payments to Epstein "partially funded [Epstein's] operations in the Virgin Islands" -- establishing a direct nexus between the Leon Black pipeline managed by Kahn and the USVI-based enterprise infrastructure documented in OS-05.
Gratitude America Wiring (EFTA00483526): In October 2018, Lesley Groff asked Kahn for Gratitude America wiring instructions for a letter Epstein was writing to Leon Black. Kahn provided them.
WHAT THIS SHOWS AND DOES NOT SHOW: The documents establish that Kahn maintained a complete ledger of Leon Black's $170M payments to Epstein, tracked every deposit across multiple bank accounts and entities, identified opaque LLCs to compliance on Kahn's word alone, routed Genomics Fund payments through Harvard, and explicitly directed payments through shell entities to "avoid public disclosure of Leon name." The "fees to be paid today" email (EFTA02349071) demonstrates same-day execution capability and tax optimization routing through single-member LLCs. The documents do NOT establish that these payments were illegal. Leon Black has publicly characterized some payments as fees for tax and estate advice, though ~$100M lacked any written contract.